§ Lieut.-Colonel RUGGLES-BRISEasked the Chancellor of the Exchequer if his attention has been drawn to a case 1428W in which a landowner paid in advance Income Tax, Schedule A, in respect of one-and-a-half years' rent which subsequently remained unpaid by the tenant; and will he explain on what grounds the claim to a refund of the amount of tax paid was refused by the inspector of taxes, and why Super-tax was charged in addition in respect of the said unpaid rent?
Mr. SAMUELIf my hon. and gallant Friend will furnish me with particulars of the case which he has in mind, I will gladly cause inquiry to be made and communicate the results to him in due course.